IMF Staff Country Reports

France: Report on the Observance of Standards and Codes-Fiscal Transparency: An Update

November 5, 2001

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Format: Chicago

International Monetary Fund. "France: Report on the Observance of Standards and Codes-Fiscal Transparency: An Update", IMF Staff Country Reports 2001, 196 (2001), accessed 2/10/2026, https://doi.org/10.5089/9781451813432.002

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Summary

The transparency of budget presentation and the accountability to parliament have been improved. A clear view has been provided of the implementation of the objectives of the previous fiscal year for the central government. An annex to the budget showed cost-sharing contributions, which were previously left out. On the revenue side, more information has been provided on the methodology and assumptions used to estimate tax revenues and on the amounts of tax revenues earmarked for social security funds and local authorities.

Subject: Budget planning and preparation, Fiscal law, Fiscal policy, PFM legal and regulatory frameworks, Public financial management (PFM), Revenue administration

Keywords: Budget planning and preparation, budget proposal, central government budget, CGAF report, CR, Fiscal law, ISCR, PFM legal and regulatory frameworks, projet de hi de finance, sc, State budget law proposal